A CP14 is usually the first bill the IRS sends after it processes your return and finds a balance due — unpaid tax plus any penalties and interest. It’s not an audit and not a threat; it’s a “you owe this, here’s how to pay” notice. But interest keeps running, so handle it promptly.
Deadline: pay or respond by the date on the notice (commonly about 21 days). Penalties and interest continue to accrue until the balance is paid.
Your options
- You agree and can pay — pay online at IRS.gov/payments by the date; done.
- You agree but can’t pay in full — set up a payment plan, or look at Currently Not Collectible or an Offer in Compromise.
- You think it’s wrong — the payment may have been misapplied, already paid, or the return misread. Send the letter below with proof.
- The penalty is the issue — ask for first-time or reasonable-cause abatement.
The letter (if the balance is wrong)
[Your name]
[Address]
[City, State ZIP]
[Daytime phone]
[Date]
Internal Revenue Service
[Use the address on your CP14 notice]
Re: CP14 notice - balance due disputed
Name: [Your name] SSN/ITIN: [xxx-xx-1234]
Tax year / form: [e.g. 2024 Form 1040]
Notice date: [date] Notice number: CP14 Amount billed: $[amount]
To whom it may concern:
I received the CP14 notice above showing a balance due of $[amount]. I do not
believe this balance is correct because:
[ Choose what applies: ]
- I paid this on [date] by [method]; proof is enclosed (canceled check /
bank record / IRS confirmation number [____]).
- A payment/credit of $[amount] was not applied to this account.
- The amount is wrong because [explain].
Please review my account, apply any missing payment/credit, and correct the
balance. I have enclosed [proof of payment / supporting documents]. Please send me
a corrected notice. If any amount is correctly owed, I will pay it promptly.
Sincerely,
[Signature]
[Printed name]
How to send it
Pay online if you agree (fastest way to stop interest). If you’re disputing, send the letter by certified mail with return receipt to the address on the notice, attach proof, and keep copies. You can also call the number on the CP14 to resolve a simple misapplied-payment issue.
Notes. Don’t ignore a CP14 — unanswered balances escalate to the CP501/503/504 reminders and eventually a levy notice. Paying the tax (even while disputing a penalty) stops further interest on that amount. This is general information, not tax advice; amounts and the response window are on your notice.